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Informationen zum Autor Eddy Vaassen is Professor of Accounting Information Systems at Maastricht University and the University of Amsterdam, where he is the director of the international Executive Master of Finance and Control program. He has co-authored various texts and papers on accounting information systems, internal control, management control and auditing. Roger Meuwissen is Professor of Control and Auditing and the vice-dean of education at the School of Business and Economics at Maastricht University. He is co-author of several textbooks on Internal Control and Accounting Information Systems. Caren Schelleman is an assistant Professor at Maastricht University. She develops , coordinates and teaches courses on Internal Control and Auditing at both undergraduate and graduate levels. Klappentext Accounting Information Systems and Internal Control provides comprehensive approaches to the design and evaluation of internal control systems. In doing so, it covers both the traditional process approach that focuses on individual organizational processes, and a contemporary typology approach that focuses on different types of organizations as unique combinations of organizational processes. In both approaches and throughout the text, IT is considered an integral part and enabler of internal control. Zusammenfassung Accounting Information Systems (AIS) may be considered as a discipline as well as a collection of systems. AIS studies the structuring and operation of planning and control processes which are aimed at providing information for decision making and accountability to internal and external stakeholders that complies with specified quality criteria. Inhaltsverzeichnis About the Authors vii Preface ix PART I Foundations of Internal Control 1 1 Organizations and their Systems 3 2 Internal Control 27 3 Bridging the Gap between Internal Control and Management Control 57 4 The Dynamics of Control and IT 77 5 Documenting and Evaluating Internal Control Systems 119 PART II Internal Control in Various Organizational Processes 141 6 Organizational Processes 143 7 The Purchasing Process 149 8 The Inventory Process 163 9 The Production Process 175 10 The Sales Process 187 11 Secondary Processes 201 PART III Internal Control in Various Types of Organizations 213 12 Typology of Organizations 215 13 Trade Organizations 229 14 Production Organizations 247 15 Service Organizations with a Limited Flow of Goods 277 16 Service Organizations that Put Space and Electronic Capacity at their Customers' Disposal 297 17 Service Organizations that Put Knowledge and Skills at their Customers' Disposal 321 18 Governmental and Other Not-for-profi t Organizations 351 Bibliography 363 Glossary 365 Index 377 ...
